Part 16 Relocation of Section 144 of FA 2000
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

Part 16 Relocation of Section 144 of FA 2000

Taxes Management Act 1970 (c 9)

94

TMA 1970 is amended as follows.

95

After section 106 insert—

“E±¹²¹²õ¾±´Ç²Ô
106A Offence of fraudulent evasion of income tax

(1)     A person commits an offence if that person is knowingly concerned in the fraudulent evasion of income tax by that or any other person.

(2)     A person guilty of an offence under this section is liable—

(a)     on summary conviction,

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